Let’s play pick a midseason Heisman candidate.

Player A: 1,794 passing yards. 11 touchdowns, four interceptions. Three rushing touchdowns.

Player B: 1,159 passing yards. Eight touchdowns, four interceptions. Six rushing touchdowns.

If you chose Player A, like any reasonable person would in this scenario, you just picked South Carolina quarterback Stephen Garcia over Florida’s Tim Tebow.

We know: Tebow will be remembered for as long as people remember college football itself.

So there’s no surprise he’s sitting at or near the top of many Heisman lists right now.

But he shouldn’t be.

The Heisman is supposed to be awarded to the top-performing player in a season. In all the rah-rah Tebow legacy and career talk, some are forgetting to check his numbers this year.

He’s on pace to throw 14 touchdowns, 34 less than 2008 winner Sam Bradford did.

Currently Tebow is 94th in the nation in passing yards, and projected to total less than 2,000 yards.

And his rushing stats are down, currently averaging less than four yards a carry.

Overall Tebow has accounted for 84 points this season, or 12 per game. That’s 37th best in the country, or not good enough to win the Heisman.

Compare those figures with his 2007 Heisman-winning campaign. Tebow had 3,286 yards passing, 895 yards rushing and 55 total touchdowns. That’s a winning body of work.

Tebow is a living, breathing, walking, and still accumulating college football legend.

He’s done it all: two national titles, two SEC titles, a Heisman Trophy, every school record one can dream up, a unique off-the-field awesomeness and he’s still adding to the list.

That list includes Georgia’s most recognized and worshipped hero.

Tebow tied Herschel Walker’s SEC rushing touchdown record last week with his 48th score. We’re talking 27 years of exquisite SEC running backs who couldn’t catch the Goal Line Stalker. And Tebow, a quarterback, plows and mashes his way to reordering the hierarchy.

Passing Herschel places Tebow in the “Best Ever” talk.

But this season, Tebow’s stats are good … just not great.

This doesn’t change the possibility of Tebow torching Georgia on Saturday, notching another momentum-fueling moment on the way to another piece of hardware for an already crowded mantel. Because he’s that good. He’s Herschel good.

“He’s done so many things nobody has done before him, I think it’s a valid argument to call him one of the greatest players, not only in the SEC but in college football,” said Georgia quarterback Joe Cox.

And no, the Heisman shouldn’t be based merely on statistics, because the ultimate fact is in Tebow’s favor. He’s the unquestioned leader of the undefeated No. 1 team in the nation. And Tebow earnestly says that’s all he cares about.

“I feel like I’m the quarterback of a team that’s 6-0, and I’m pretty excited about that,” he said. “That’s all you can ask for.”

As of now, Tebow shouldn’t win the Heisman Trophy.

But with his name mentioned in “Best Ever” talks, does it really matter?